,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #geea  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #i1 #bjbj,ms4   
,moore 7= h]self1 ,ms4 ,sewell (        
,alabama1 ,mr4 ,bey]1 ,ms4 ,norton1 ,mr4
 ,bi%op ( ,georgia1 ,mr4 ,gomez1 ,mr4   
,nadl]1 ,mrs4 ,murphy ( ,florida1 ,mr4  
,ri*mond1 ,ms4 ,s*ak[sky1 ,mr4 ,l>son ( 
,connecticut1 ,mrs4 ,c>olyn ,b4 ,maloney
 ( ,new ,york1 ,mr4 ,hors=d1 ,ms4       
,fudge1 ,mr4 ,doggett1 ,mrs4 ,watson    
,coleman1 ,mr4 ,higg9s ( ,new ,york1    
,mr4 ,panetta1 ,mr4 ,danny ,k4 ,davis ( 
,ill9ois1 ,mr4 ,suozzi1 ,mrs4 ,lawr5ce1 
,ms4 ,g>cia ( ,texas1 ,ms4 ,jackson     
,lee1 ,mr4 ,coh51 ,ms4 ,judy ,*u (      
,cali=nia1 ,mr4 ,ha/+s1 ,mr4 ,?ompson ( 
,mississippi1 ,mr4 ,gre5 ( ,texas1 ,mr4 
,k9d1 ,ms4 ,de,lauro1 ,mr4 ,c>son (     
,indiana1 ,mr4 ,ryan1 ,ms4 ,del,bene1   
,mr4 ,blum5au]1 & ,mr4 ,s*neid]7        
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to require ! ,secret>y ( !     
,treasury to conduct outrea* to in=m    

c]ta9 individuals ( _! pot5tial         
eligibility = ! ,e>n$ ,income ,tax      
,cr$it & ! ,*ild ,tax ,cr$it1 & = o!r   
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,e>n$ ,income & ,*ild ,tax 
,cr$its ,outrea* ,act ( #bjbj4  #b4     
,outrea* to c]ta9 individuals reg>d+ !  
,e>n$ ,income ,tax ,cr$it & ! ,*ild ,tax
 ,cr$it  7a7 ,9 g5]al ,n lat] ?an       
,janu>y #ca1 #bjba1 & aga9 be=e ,janu>y 
#ca1 #bjbb1 ! ,secret>y ( ! ,treasury   
%all c>ry out a program ( public        
outrea*1 includ+ on ! int]net & ?r\gh   
mail$ notices1 to in=m id5tifi$         
individuals ( _! pot5tial eligibility = 
! e>n$ income tax cr$it "u section #cb (
 ! ,int]nal ,rev5ue ,code ( #aihf & !   
*ild tax cr$it "u section #bd ( su*     
,code4  7b7 ,id5tifi$ individuals ,! t]m
 id5tifi$ individuals means individuals 
:o us$ ! non-fil] portal to provide _!  
id5tify+ in=mation & receive recov]y    
rebate paym5ts4  7c7 ,non-,fil] portal  
,! t]m non-fil] portal means !          
electronic portal e/abli%$ by !         

,secret>y ( ! ,treasury = ! purpose (   
mak+ paym5ts "u section #fdbh ( !       
,int]nal ,rev5ue ,code ( #aihf to       
individuals :o did n file a return ( tax
 = #bjah or #bjai4  7d7 ,notice cont5ts 
,mail$ notices s5t to id5tifi$          
individuals "u subsection 7a7 %all      
provide-- 7#a7 a description ( ! e>n$   
income tax cr$it & ! qualifications =   
receiv+ su* cr$it1  7#b7 a description (
 ! *ild tax cr$it & ! qualifications =  
receiv+ su* cr$it1  7#c7 in=mation on ! 
availability (1 & eligibility           
requirem5ts = receiv+1 advice &         
assi/ance f qualifi$ return prep>ation  
programs z def9$ 9 section              
#gebf;,a7e77#a7 ( ! ,int]nal ,rev5ue    
,code ( #aihf1 & in=mation reg>d+ h[ to 
locate & contact su* programs1 &  7#d7  
in=mation on ! availability (1 &        
eligibility requirem5ts = receiv+1      
advice & assi/ance f organizations t    
provide tax c\nsel+ = ! eld]ly pursuant 
to a coop]ative agreem5t ) ! ,int]nal   
,rev5ue ,s]vice "u section #afc ( !     

,rev5ue ,act ( #aigh 7,public ,law      
#ie-fjj71 & in=mation reg>d+ h[ to      
locate & contact su* organizations4  #c4
 ,effectiv5ess /udy  7a7 ,/udy ,!       
,treasury ,inspector ,g5]al = ,tax      
,adm9i/ration %all conduct a /udy to--  
7#a7 evaluate ! outrea* conduct$ "u     
section #b7;a71 includ+-- 7,a7 a        
description ( communications ! ,int]nal 
,rev5ue ,s]vice issu$1  7,b7 ! date !   
,int]nal ,rev5ue ,s]vice issu$          
communications on ! int]net & ! date    
mail$ notices 7 s5t1  7,c7 :e!r !       
in=mation provid$ on ! int]net & 9 mail$
 notices adequately describ$ ! e>n$     
income tax cr$it & ! *ild tax cr$it & ! 
qualifications = receiv+ su* cr$its1    
7,d7 9 :at languages su* communications 
7 (f]$1  7,e7 ! numb] ( fil]s :o us$ !  
non-fil] portal to prop]ly claim recov]y
 rebate paym5ts1  7,f7 ! numb] ( mail$  
notices t 7 return$ to ! ,,irs z        
undeliv]able ea* ye>1 &  7,g7 :e!r1 9   
ye> #bjba1 ! ,secret>y ( ! ,treasury    
develop$ & appli$ p]=mance measurem5t   

/&>ds & evaluat$ ! effectiv5ess ( !     
outrea*1 & :at *anges 7 made 9 #bjbb z a
 result ( su* evaluation1 &  7#b7 make  
recomm5dations = improv+ outrea* to exp&
 ! use ( ! cr$its by id5tifi$           
individuals4  7b7 ,report ,n lat] ?an   
,decemb] #ca1 #bjbb1 ! ,treasury        
,inspector ,g5]al = ,tax ,adm9i/ration  
%all submit to ! ,committee on ,ways &  
,means ( ! ,h\se ( ,repres5tatives & !  
,s5ate ,committee on ,f9ance a report on
 ! results ( ! /udy conduct$ "u         
subsection 7a74